The General Court of Audit is an independent oversight body that is directly linked to the King, and it enjoys legal personality as well as financial and administrative independence.

The bureau is composed of a president, a vice president, and a sufficient number of employees.

1. The President of the Bureau is appointed by a royal decree.

2. Except for the President of the Bureau, the administrative and financial regulations of the Bureau apply to its personnel.

3. The President prepares a draft of the organizational structure of the Bureau, a draft of its budget, and a draft of the administrative and financial regulations referred to in paragraph (2) of this article, which are submitted to the King for consideration and approval.

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The head of the bureau is responsible for overseeing the organization of the bureau and all matters related to the management of its operations and the affairs of its employees, and he shall have in all of this the same powers as the minister in his ministry.

The President of the Bureau may delegate some of his powers to his Vice President, and the Vice President shall represent the President of the Bureau and exercise all of his powers in his absence.

The Bureau is responsible for the subsequent oversight of all state revenues and expenditures, as well as monitoring all movable and fixed state assets, ensuring the proper use, exploitation, and preservation of these assets.

In implementation of the provisions of the previous article, the Bureau shall work on preparing the executive regulations, obtaining the approval of the King, and establishing the necessary bodies to ensure the following:
1- Verifying that all state revenues and entitlements from funds, properties, and services have been entered into its accounts in accordance with the applicable regulations, and that all expenditures have been made in accordance with the provisions of the annual Budget, and in accordance with the applicable administrative, financial, and accounting regulations and rules.
2- Verifying that all movable and fixed state assets are used for the purposes for which they were allocated by the competent authority, and that these authorities have procedures in place to ensure the safety of these assets and their proper use and exploitation, and to guarantee that they are not misused or used for purposes other than those for which they were allocated.
3- Verifying that each entity subject to the Bureau's oversight - in accordance with the provisions of Article Nine - fully implements the financial and accounting regulations and rules applicable to it according to its own system, and that there are no financial transactions that contradict those regulations and rules.
4- Monitoring the applicable financial and accounting regulations and rules to verify their implementation, adequacy, and suitability for the developments occurring in public administration in the Kingdom, drawing attention to any deficiencies in this regard, and providing the necessary recommendations for the development or amendment of these regulations and rules.